Giants receiver Victor Cruz admits after catching what turned into a 19-yard completion from Eli Manning, spinning free and tumbling to the turf, he thought one of the Cardinals defenders touched him on the way down.

That is why, Cruz explained Monday, he simply dropped the ball and headed back to the huddle to spark the fateful play in a 31-27 Giants’ victory at Arizona.

Defensive back Richard Mar shall scooped up the loose ball and the Cardinals figured they had recovered a fumble that would have sealed the victory. Instead, the Giants caught a huge break when referee Jerome Boger ruled Cruz had given himself up, the play was dead, the Giants retained possession and the Cardinals could not challenge the ruling.

According to Rule 7, Section 4, Article 1 (a), “An official shall declare dead ball and the down ended . . . when a runner is out of bounds or declares himself down by falling to the ground and makes no effort to advance.”

The call is not reviewable. On the very next play, Manning hit Hakeem Nicks with a 29-yard pass for the game-winning touchdown.

Cruz explained he was simply trying to end the play and hurry back to the huddle, but many times in the past that play has been ruled a fumble if the whistle had not signaled the play dead. Manning suggested the Giants got a break with the call and Cruz was extremely relieved what could have gone down as a bonehead play instead became a talking point in a rousing Giants comeback.

Sunday night, Giants coach Tom Coughlin said he did not know what to think of the play and the call. A day later, at first, Coughlin didn’t have much to say about the Cruz play. “Just as no one individual wins or loses games, there probably isn’t just one play,” Coughlin said. “What I just say about it is that was one of many.”

A bit later, asked again, Coughlin said, “You’re not going to get any more out of me on this one. I’m standing by the way the rule was interpreted by the officials, and if you look at the way that play took place there’s no question he was giving himself up, he was headed back for the huddle. I don’t know how you could call it anything else.”